Circular 86/2014/tt-Btc: Guidelines For The Management, Billing, Settlement Of Capital Construction Investment From The State Budget Plan, Development And Protection Of Forests

Original Language Title: Thông tư 85/2014/TT-BTC: Hướng dẫn quản lý, thanh toán, quyết toán vốn đầu tư xây dựng từ ngân sách nhà nước thực hiện Kế hoạch bảo vệ và phát triển rừng

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FINANCE MINISTRY
Number: 85 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 30, 2014

IT ' S SMART

Management guidance, payment, investment capital decision building from the company.

state budget implementing the Protection Plan and Development of the Forest

________________________

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Government of Government Decree. 52 /1999/ND-CP July 8, 1999 enacted the Management of Investment Management and Construction; The Digital Protocol. 12 /2000/ND-CP May 05, 2000 amendments to the Investment Management Regulation and the construction of the board with the Digital Protocol 52 /1999/ND-CP; Number Protocol 07 /2003/ND-CP January 30, 2003 amended, complements some of the provisions of the Investment Management Regulation and the construction of the board with the Digital Protocol. 52 /1999/ND-CP;

Government of Government Decree. 12 /2009/NĐ-CP February 12, 2009 on the management project management investment project; the Digital Decree. 83 /2009/NĐ-CP October 15, 2009 on the amendment, adding some of the provisions of the Digital Protocol 12 /2009/NĐ-CP about project management investment project;

Base of Protocol 112 /2009/NĐ-CP December 14, 2009 by the Government on the cost management of the construction of construction;

Base of Protocol 85 /2009/NĐ-CP October 15, 2009 of the Government guidelines for the Law of Bidding Law and the selection of the construction contractor under the Law of Construction;

Government of Government Decree. 48 /2010/NĐ-CP May 07, 2010 on the contract in construction operation; the digital decree. 207 /2013/NĐ-CP December 11, 2013 on the amendment, adding some of the provisions of the Digital Protocol 48 /2010/NĐ-CP about the contract in the construction operation;

Base of Protocol 117 /2010/NĐ-CP December 24, 2010 Government of the organization, management of the common forest system;

Resolution of Resolution 30a/2008/NQ-CP on 27 December 2008 the Government of the Government on the program supports rapid and sustainable reduction in 62 poor districts;

Government of the Prime Minister's decisions 57 /2012/QĐ-TTg January 09, 2012 on approval of the 2011-2020 period forest protection and development plan; Decision No. 24 /2012/QĐ-TTg June 01, 2012 on the policy of forest development using the period 2011-2020; Decision No. 147 /2007/QĐ-TTg September 10, 2007 on a number of forest development policies that produced the 2007-2015 period; Decision No. 66 /2011/QĐ-TTg December 9, 2011 on the revision of some of the decisions of the Decision 147 /2007/QĐ-TTg September 10, 2007; Decision No. 73 /2010/QĐ-TTg November 16, 2010 on the issue of the Investment Project Management Regulation Building the Interim Construction; Decision Number Decision. 07 /2012/QĐ-TTg February 8, 2012 on the issue of a number of policies that enhance forest protection work;

On the recommendation of the Chief Investment Officer;

The Minister of Finance issued the management of the management of management, payment, investment capital decision building from the state budget implementing the Protection Plan and the development of the forest:

Chapter I

GENERAL REGULATION

What? 1. The tuning range, subject

1. The adjustment range: This information provides for management, payment, capital investment decision from the State Budget (NSNN) implementing the Forest Protection Plan and Development Plan.

a) For capital investment from the state budget of the layout to implement the projects under the decisions of the Prime Minister: Decision No. 1. 57 /2012/QĐ-TTg 09/01/2012 on approval of the 2011-2020 period forest protection and development plan; Decision No. 24 /2012/QĐ-TTg 01/6/2012 on policy development forest development policy of 2011-2020; Decision No. 147 /2007/QĐ-TTg 10/9/2007 on a number of forest development policies that produced the 2007-2015 period; Decision No. 66 /2011/QĐ-TTg December 9, 2011 on the revision of some of the provisions of the Digital Decision 147 /2007/QĐ-TTg September 10, 2007; Decision No. 73 /2010/QĐ-TTg November 16, 2010 on the management of the Investment Project Management Regulation Building the Student Building; Decision No. 07 /2012/QĐ-TTg 08/02/2012 on the issue of a number of policies that enhance forest protection work (collectively known as forest protection and development projects);

b) For the protected investment project and forest development of the Forest Protection and Development Plan which is deployed from the state-owned development credit capital, credit capital of the state, the development capital of state enterprises and other sources of the development of the state. other capital administered by the State Administration. In the case, there are other regulations for every single source of capital, according to the regulation of that capital.

c) For the protection and development investment projects used in the official development of development assistance (ODA), the case of the International Convention that the agency, the competent organization of the Socialist Republic of Vietnam, signed on to the rules of governance. reason, payment, other capital decisions with the provisions of this Smart are done in accordance with regulations at the International Convention;

d) For the protection and development investment projects used in other sources (in addition to the point a, b, c above), the State encourages the management, payment, regulatory decision on this Smart.

2. Subject applies.

The agencies, organizations, households, individuals, communities of the population are involved in the management, payment, capital investment decision from the state budget that performs forest protection and development projects.

What? 2. Investment Capital from NSNN to implement the Forest Protection and Development Plan including:

1. In the country of NSNN levels;

2. Foreign debt financing of the Government and foreign aid to the Government, local government levels and state agencies (NSNN).

What? 3. Control, investment payment from NSNN

1. The State Treasury Agency is tasked with controlling the capital investment payment of NSNN;

2. The agency, the other unit tasked with controlling the investment payment from the NSNN for a number of specific projects under the Prime Minister ' s decision;

3. Commercial banking organizations are the service banks for projects using the official development support capital (ODA).

Chapter II

SPECIFIC REGULATION

What? 4. Allocation, allocation of allocation and adjustment of investment capital planning

To cater to the management and control of payments, ministries, industries and local capital planning transactions developed for each project, ensuring the following principle conditions:

1. The project condition is given a capital plan.

a) For capital investment from the central budget that supports investment for forest protection and development projects, must ensure enough of the planned project investment procedures; new launch projects, the project that regulates the total level of local investment management has total levels of investment. The investment from 15 billion dollars to an investment must be funded by the Ministry of Investment Planning and the Ministry of Finance, for the project to have a total investment of less than 15 billion dollars due to the provinces, the Central City of the Central City (known locally as local). the right time to practice;

b) For capital investment from the local budget to implement a plan for protection and development of the forest implementation under a general policy guarantee under the current regulation, the local implementation of capital appraisal prior to the approval of the project in accordance with the current regulation. Go.

2. On the project code and capital plan:

Ministries, the Central Sector and the People ' s Committee (UBND) investment allocation levels developed for each project according to the investment project code and the economic sector (type, paragraph) by Annex 02 issued by Decision No. 2. 33 /2008/QĐ-BTC 2 June 2008 by the Minister of Finance of the State Budget System and the revised, supplemated (if available).

a) For the projects provided by the Ministry, the Central Industry:

Based on the medium-term development capital plan (if any) and the annual development capital plan is delivered, the ministries, the allocation industry that only the annual capital plan for the investment owner of the management range have already qualified regulations, ensuring the correct level. Capital is delivered; the domestic capital structure, foreign capital, economic structure; and then sending the Ministry of Planning and Investment, Ministry of Agriculture and Rural Development, the Ministry of Finance and the State Treasury on time stipulated to track management;

The State Treasury (central) received the Ministry's investment plan, the central sector allocated details for each project, implementing project capital planning (with code-based details, investment project codes, and the economic sector (type, paragraph) of ministries, industry, and industry. of the State Treasury (local) to make the base of control, payment of capital;

For capital (ODA), the Ministry, the Central Sector to the Capital Planning has allocated details for each project on the commercial banking organization where the investment owner opens the account to implement the capital source transaction.

b) For the investment capital of the management localities:

Based on the midterm plan (if available) and the annual plan to be delivered, UBND grants the investment allocation of capital funds to the Council of the People to the same decision. Under the Council of the People's Assembly, UBND allocated and decided to commit investment planning to the investment owner of the management range that had enough regulatory conditions, ensuring the correct match was delivered to the total investment level; domestic capital structure, foreign capital, and investment. the water, the structure of the economy; at the same time sending the Ministry of Planning and Investment, the Ministry of Agriculture and Rural Development, the Ministry of Finance, the State Department of Finance and Treasury the right time stipulated to monitor management and base control, payment of capital;

UBND the districts sent capital plans invested in the Finance Department, which sent the Financial Chamber-Planning and Treasury of the State (district) to follow, as a control base, payment of capital. For districts, the county, the township where the People ' s Assembly does not follow the Digital Council. 63 /2009/TT-BTC On 27 March 2009, the Ministry of Finance provided for the construction of the bill, the organization implemented the bill and the district budget decision, the district, the ward, which did not host the People's Assembly.

3. Content and time of investment planning: soon after receiving an investment plan that develops an annual state budget that is decided by the Prime Minister and the Ministry of Planning and Investment (or notification) ministries, industry and other emergency localities. Capital planning, for each project. Sample 01 /PBKH issued with this message. ; the timing of capital planning ensures the correct regulation of the Prime Minister and the Minister of Planning and Investment.

4. Verify of investment allocation.

a) For the project due to the ministries, the Central industry manages:

The Ministry of Finance has the opinion of the allocation of the allocated allocation of ministries, the industry within a five-day period of work since the adoption of the investment capital plan of the ministries, the industry. In the absence of a non-correct allocation project, the Ministry of Finance has an opinion to the Treasury of the State to halt its payment, if it has been paid for the return of the amount of funds paid for that project. The ministries, which are responsible for directing the investment of the non-regulated capital projects that are not properly regulated the state budget have paid and are responsible for the consequences due to the improperly allocated allocation.

b) For the local project management:

-For the provincial level of management, in the process of engaging with relevant units of investment capital planning (including central budget capital and local budgetary capital), the Finance Department simultaneously carried out the task of investigating the investment allocation plan of capital. Before the departments of the UBND department decided to make a decision. The decision base for the investment capital plan of the provincial-level UBND, the State Treasury does take control of the payment under regulation. In the absence of a project that does not qualify for investment, the State Treasury stopped payment and informed the Finance Department for the provincial level of UBND to process;

-For the county level, the district, the municipal seat of the governing province (abbreviated as a district level), the Financial Chamber-Plans to execute the assignment of the investment allocation of capital plans just before the district-level UBND will decide. The decision base for the investment capital plan of the district-level UBND, the State Treasury to the District of the District to perform a prescribed payment control. In the case of an unqualified investment project, the State Treasury stopped payment and informed the Financial Chamber-Planning, UBND district to process.

5. The document to serve the agency for the allocation of investment capital planning in the locality included.

a) For the project to prepare the investment:

-The decision of the competent grant allows the execution of investment preparation;

-The approval of the investment cost accounting for investment.

b) For the project execution of the investment:

-The regulatory capital appraisal for the new launch project, the project that regulates the total investment level;

-The decision to invest the project of the competent authority (or the technical-economic report on the project-only-business report), the decision to regulate the project (if any).

6. The investment capital plan.

a) Principles:

-periodically, the central sector and the local sector control the implementation and investment goals of the projects of the year to adjust the investment capital plan under the jurisdiction or the Prime Minister to regulate investment capital plans, which transfers capital from the investments. The project is not able to implement the qualified projects that have mass to pay;

-Before sending a plan to regulate capital investment each project by jurisdiction or to the Prime Minister; the ministries, the Central Industry and the Local Command Administration ceased payment at the time of the adjustment of adjustment and work with the State Treasury to help. confirmed the amount of capital that year was paid for the project, determining the amount of funds left unrealized, ensuring the project ' s plan after adjustments are not lower than the number of State Treasury funds paid in accordance with the project. Template 02/XNVTT issued by this message The ministries, the central sector, the localities are responsible for the number of solutions and the number of adjusted capital plans. The deadline for sending the plan to adjust the capital ' s first investment is 15 May of the year after the year of the plan.

b) The ministries, the central sector and the localities implement the adjustment of investment capital plans, to the sending of the financial finance agency and the State Treasury to make a payment base. The deadline for adjusting the investment capital plans annually for each of the 31-May 31-year-old project of the year after the year of the plan. The investigation of the allocation of investment capital implementation is as stipulated at paragraph 4 of this Article;

The regulatory capital plan of the projects must be within the total annual delivery plan which has been located and must be within the scope of a neutral plan (if available). The total amount of unplanned adjusted capital was delivered by the Prime Minister to the central budget capital and did not plan to have been provincial-level UBND President, the district granted to the local budget capital by the government. Sample 03 /ĐCKH issued with this message.

What? 5. Advance, Payment, and Procurement

1. Open the account.

The Executive Chairman or Project Management Board (later known as the General Investment) is open to account at the State Treasury where convenient for the transaction of the investment and convenient for the payment control of the State Treasury and implementation under the provisions of the Ministry of Finance. In terms of the open mode and the use of accounts at the State Treasury, the State Treasury is responsible for guiding the investment holder of the account to be paid capital. For the source of formal development support (ODA) and foreign preferable borrowing implementation of the opening of the account in accordance with the Digital Information 218 /2013/TT-BTC December 31, 2013, of the Ministry of Finance regulations on financial management for programs, the project uses the source of formal development assistance (ODA) and foreign preferable loans of donors and modified text, supplements (if available).

2. Profile for payment.

To serve for management work, investment payment control, investment owner sent to the State Treasury where the account opens the payment of the project; these records must be the main copy or copy of the main medical copy, only sent once until the project ends. The investment in the infrastructure investment project serves the forestry project and for the forestry project until the end of capital support from NSNN, (except for the case to supplement, adjust), including:

a) For investment preparation work:

-Cost of approved investment preparation work;

-The document approx the results of the contractor selection under the provisions of the Bidding Law;

-Executive approval of the investment holder (for the forestry operation project);

-A contract with the contractor.

-The case of self-implementing investment: the profile consists of (Cost of expenses for investment prepared work, transaction text, or internal contract).

b) For the work of execution:

-For domestic capital project:

+ Building-building Investment Projects (or technical-economic reporting on the project-only business-reporting-only project) with the investment decision of the competent level, the project adjustment decisions (if any);

+ The text approx results of the contractor selection as defined by the Contracting Law (for the engineering infrastructure investment project serving the protection and development of the forest);

+ Executive approval of the investment holder (for the forestry operation project);

+ The contract builds between the investor and the contractor (which includes documents accompanying the contract by regulation, except for technical documents); for the forestry work is a student contract between the owner of the investment with contractors or nests, teams, households, and other companies. Personally, the community community took part in the project.

+ Accounting and decides to approve the investment of the investment holder for each job, work item, work on the case of either bidding or self-implementation and the work done not through the contract;

+ Text-based appraisal text (applicable to the local project management).

-For the ODA project: in addition to the prescribed documents at point b, paragraph 2 of this, must have:

+ The translation in the Vietnamese language guarantees the legal and signature legal status of the investment holder: the International Convention on ODA signed between Vietnam and the sponsor and the documents related to the other payment (if any). The contract itself between the investment holder and the contractor must be written in Vietnamese or the translation in Vietnamese with the signature and stamp of the investment holder (the provisions of the conditions, the terms of payment and the content related directly to the payment of the order). It's a contract. The owner is responsible for the correct calculation of the correct calculation, the exact nature of the Vietnamese translation.

c) For the case of self-execution

-Project-building investment project (or technical-economic reporting on the project-only-business reporting-only project) and the investment decision of the competent level, the decision to regulate the project (if any);

-The bill and the decision to approve the investment of the investment holder for each job, work item, work (excluding the technical-economic report);

-The text of the competent grant allows the self-implementation of the project (the case is not yet in the investment decision of the competent level);

-A job or an internal contract.

3. Advance.

a) The profile recommends a capital advance: the specified document base at paragraph 2 of this and the regulatory capital level specified at the b point, paragraph 3 of this; the first of the filing of the filing proposal to the State Treasury:

-The investment payment payment or investment capital payment in accordance with Sample 04 /GĐNTTleague issued with this message;

-Evidence from the transfer of money (according to the regulation system from the accounting of the Ministry of Finance);

-Secure the advance of the contractor to be made in accordance with the following regulations and the revised text, the addition (if any):

+ For signed contracts since the date of the digital decree. 207 /2013/NĐ-CP December 11, 2013 of the Government on the amendment, adds some of the provisions of the Digital Protocol 48 /2010/NĐ-CP 07/5/2010 of the Government on the contract in the construction operation effective (01/02/2014) was implemented as stipulated at the International Protocol. 207 /2013/NĐ-CP November 11, 2013 of the Government;

+ For the signed contracts and are making before the date of the implementation effect of the Digital Protocol. 207 /2013/NĐ-CP December 11, 2013 of the Government (January 1, 2014) is not implemented.

b) The advance capital level is made in accordance with the rules below and the revised text, the addition (if available):

The total advance capital of the contract implementation in the maximum year is 30% of the annual capital plan for the project; the project case is set to capital plans that the rate of capital is not enough under contract, after the volume payment of completion and full recall. or a portion of the previously rescheduled capital, at the recommendation of the investment holder, the State Treasury to continue to the project (the total amount of capital that has not exceeded the regulation of the contract), the total amount of unrecoverable capital balance is 30% of the annual capital plan for the project. Murder.

In case, the advance for compensated compensation, the release of the equal, the degree of advance per progress made in terms of the free release plan but does not exceed the annual capital plan that has arranged for the bid, the project.

c) The advance was made after the contract of the work of the protection project and the development of the forest in effect; on the basis of the investment offer of the investment owner, the base to the capital plan delivered in five plans, the State Treasury carrying out control, transfer capital on the recommendation of the investment holder, according to the economic contract signed between the investment owner and the contractor not exceeding the specified advance capital rate at point b, paragraph 3 of this Article.

d) Payment and temporary capital recovery:

-A payable capital is paid through each of the completed mass payment of the contract, starting the payment from the first payment and the recovery when the complete volume payment reaches 80% of the contract value. The rate of payment once led by the President of the United States is consistent with the contractor and the specific regulation in the contract;

-For compensation, support when the State recuperated the land:

+ For compensation work, support: after paying for the beneficiary, the owner of the certificate, the procedure for payment, and the recovery recovery in the slog period of 30 days from the date of pay for the beneficiary;

+ For other jobs: the payable capital is recovered to each of the completed mass payments and returns when it is done compensated, supported.

The employer is responsible, along with organizations, contractors, individuals, residential communities and households, to implement a forest development investment project that calculs a reasonable amount of a reasonable advance to offer capital, but not exceeding the regulation at point b, paragraph 1. 3 of this; simultaneously tightly management, the use of the right-to-right, effective, and effective response capital, is effective and is responsible for ensuring the refund of the amount of capital that has already been fully recovered and fully recovered when the completed volume reaches up to 80% of the contract value;

-The case of an unrecoverable, but not used, if over a six-month period stipulated in the contract must make the volume the contractor has not yet implemented due to the cause of the objective or the employer or after the application the contractor uses the target error, then the owner of the investment responsible for the Treasury of the State of the State revoked the advance of the state budget. Strict prohibition of capital without use or use is not correct;

-The case to the end of the five plans that the payout has not been revoked due to unpaid contract reaches the rate of regulation, which continues to recover in the next year's plan and does not subtract from the investment payment plan of the following year.

e) The state grants the owner of the investment to pay for the advance in the year of the delay plan as of 31 December (except for the case of an advance payment to make a free release, which is done until the end of January 31, the following year). An investment owner can either pay the advance once or repeatedly for a base contract at the need for a payoff capital payment but does not exceed the prescribed capital level; the plan where capital plans are not enough to advance, the owner is eligible. Next year's next year's plan.

4. The completed volume payment (including the technical facility infrastructure project serving for protection and development of forest and forestry operations project) in principle:

a) For the work done through the construction contract, the payment is done under the contract: at the price of the contract and the conditions in the contract. The number of payments, the payment phase, the time of payment and payment conditions must be noted in the contract, the payment of the contract is made in the following circumstances:

-For a full-package contract: Payment in percentage of contract price or process price, work item, workload of work corresponding to the payment stages are written in the contract.

-For a fixed-price contract: Payment on the basis of completed actual volume (including volume increases or reduced approval under jurisdiction, if any) is obtained and the price is in the contract.

-For the contract under the adjusted price: Payment on the basis of completed actual volume (including the volume of increases or reduced approval under jurisdiction, if any) is obtained and the price is adjusted due to the right slide in accordance with the agreement. The contract.

-For the contract over time:

+ The cost for the expert is determined on the basis of the salary for the expert and the relevant expenses provided by the parties in the contract multiplied by the actual working period (in months, weeks, days, hours).

+ The external expenses for the expert are payment in accordance with the method of regulation in the contract.

-For the contract to combine the types of contract prices: the payment is made corresponding to the specified types of contract.

-For the volume of public outage of the contract, the payment of the volume of work to arise (in addition to contract) has not yet been a single price in the contract, done under contract supplemation agreements that the parties have united before execution and must be consistent with the laws of the relevant law. In the case of the addition of the volume of work, the owner and the contractor must sign the additional contracts in accordance with the following principle:

+ The case of the volume of births greater than 20% of the corresponding work volume in the contract or the volume of births without a single price in the contract is paid on the basis of the unified parties determining the new order in accordance with the principle of agreement In terms of the contract for the mass of the birth;

+ A case where the mass of the births is less than or equal to 20% of the corresponding work volume in the contract applies a single price in the contract, including the order that has been adjusted under the agreement of the contract (if any) to pay;

+ For a fixed-price contract and time contract, when fuel prices, supplies, state equipment adopt a measure of price normalization under the rules of the Law of Unusual Volatility Laws or when the State changes policy on taxes, money and money. pay directly to the price of a contract is paid on the basis of a single-price adjustment if permitted by the investment decision level and the parties with agreement in the contract;

+ For the contract under the adjusted price, then the price in the contract is adjusted for the workload of work that at the time of the contract, the contractor and the contractor pledged to adjust the price due to the slide after a period of time. I mean, you know, since the date of the contract is valid.

+ For full-package contracts and proportional contracts (%): the case with a rational birth of work outside the contract scope signed (for the construction of construction being the volume outside the scope of work must follow the design; for the contract). A consensus is that the volume is outside the task of consulting. This case, when adjusting the volume without changing the investment target or does not exceed the total of approved investment, the owner of the investment and the contractor calculated, the agreement, and the appendix added contract; the case overruns the total investment level. Approved by someone with the authority to invest in consideration, decision; in case the deal is not, the volume of that development will form a new bid, the choice of the contractor to carry out this bid under the current regulation. -

-Payment filing: when a completed volume is obtained through the payment phase and payment conditions in the contract, the owner of the filing proposes payment to the State Treasury, including:

+ Table that determines the workload volume value completion offer in accordance with Sample number 05.a/BXĐKLHT (accompanied by the record receipt) and Model 05.b/BXNKLB for the discharge mass of the discharge compensation issued by this message ()

+ When there is a contract volume out of the contract, the owner of the deposit of the Volume Volume volume (if any) outside the scope of the contract has signed the confirmation payment proposal of the transaction party representative and the advisory representative (if available) and the company. It ' s a contractor. Sample 06 /BXNKLPS issued with this message;

+ Paper offers investment capital payments or investment capital repayment payments;

+ Certificate from pre-issue transfer in accordance with the system of evidence from the accounting of the Ministry of Finance.

b) For the work of the project to be done not through the contract (such as some project management work done by the direct investment holder, the self-employment case), the payment on the basis of the completion of the completed work volume and the approved bill. It ' s consistent with the nature of the work. Payment profiles include: complete worksheet worksheets and approved bills for each job; the paper's payment of capital investment or advance (if any) and money transfer certificate.

For compensation costs, compensation and resettlement, payment records include: spreadsheets confirm the volume of compensation, the release of the item made, the repayment, the payment is made as for the projects or the construction procurement package. The cost of the organization for the launch of the launch compensation payment is required; the paper offers the investment capital payment or the advance (if available) and the money transfer certificate.

c) For those cases where the test of the results of the results of the results is done by the prescribed project, the result of the recovery process is the last base to pay the volume of the work to perform the project.

5. Payment control of the State Treasury

a) The filing base offers the payment of the investment owner, the State Treasury based on the terms of the payment specified in the contract, for the case of the self-implementation of the project itself, the record is the transaction text or internal contract, then the base enters the interior. The transaction text or the internal contract of the investor (the number of payments, the payment period, the time of payment and payment conditions) and the value each time the payment for the investment owner. The owner is responsible for the accuracy, the legalization of the mass execution, the rating, the price, the work of the work, the quality of the work; the State Treasury is not responsible for these matters. The state vault is based on payment records and contract payments.

b) The State Treasury performs payment controls under the principle of "prepayment, post-control" for each payment and "advance control, the following payment" for the final payment of the contract. The State Treasury specifically instructs the payment of payment controls in the State Treasury system, ensuring favorable conditions for the investor, contractor, and the correct regulation of the State.

c) In the 7-day period of work on the case of "advance control, the following payment" and for 3 working days for the case of "advance payment, post-control" since receiving enough payment records by the investment holder, the base to the contract. (or the approved bill for the work done does not pass through the contract) and the amount of the investment holder offers payment, the State Treasury to control, the payment capital for the project and the recall capital recall under the regulation.

d) For investment projects that use an official development support capital (ODA), if the International Treaty that the agency, the organization has the authority of the Socialist Republic of Vietnam to sign with the provisions of payment management, the decision of capital is different than that. The provisions of this announcement are made in accordance with the regulations at the International Convention.

The number of funds paid for each job, the work item, the work cannot exceed the approved accounting or the bid price; the total amount of payment for the project is not exceeding the total approved investment. The amount of capital payment for the project in the year (including the payout payment and completed volume payment) is not beyond the capital plan all year arranged for the project. For the ODA project the payment of the payout and the volume payment is complete, not limited by the project's annual financial plan but does not exceed the overall financial plan of the project.

e) For some important special projects that need to have a response mechanism, payment of capital other than the above regulations, after the opinion of the competent grant, the Ministry of Finance will have its own manual text.

g) The capital plan of the project funds only for the completed volume of the completed volume, the time of payment (of which payment for the recovery of the already payable capital) is specified at paragraph 7 of this Article.

6. Management, payment, recovery, and source of the source of the funding prior to the following year's budget bill for the projects implemented as follows:

a) The pre-budget application of the following year budget to implement the forest protection and development project is carried out by regulation at article 61 of the Digital Protocol. 60 /2003/ND-CP June 6, 2003 of the Government Regulation and guidelines for the implementation of NSNN Law and Digital Intelligence 59 /TT-BTC on June 23, 2003 of the Ministry of Finance for the implementation of the Digital Protocol 60 /2003/ND-CP June 6, 2003 and additional or alternate documents (if available).

b) After the project was granted jurisdiction for the pre-capital application, the ministries, industry, and local subcategories of the correct category were delivered. The Ministry of Finance informed the ministry, the industry and the local sector in terms of categories, total levels, the source of capital, the degree of funding, and the recall, the copper deposing the State Treasury to pay for the project. In the case of ministries, industries and local misallocation of categories and the extent of the Ministry of Finance's announcement, the State Treasury stopped payment simultaneously reporting the Ministry of Finance review, handling.

c) The payment deadline: execution such as the deadline payment of capital in the plan of the year. The other special case was decided by the Prime Minister. At the end of the payment period, the State Treasury has the effect of cancellation of an unusable advance.

d) Income capital: ministries, industries and localities are responsible for the deployment of capital plans for the project in the following fiscal year-to-return budget. When the appraisal of capital investment in the annual plan, for the central budget capital of the Finance Ministry, announced the return of the previous capital, the maximum number of returns equals the pre-advance, except the case in which the Prime Minister allowed it uncollected. Back. For local budgetary capital and additional capital goals from the upper-level budget for the lower-level budget, the case of the People ' s Commission of the Non-Layout Or Layout is not sufficient to recover by regulation, the Local State Treasury informed the Treasury Department. It ' s the Finance Department-Planning to report the People ' s Committee to Shrink The Number Of Capital which has been predetermined by regulation.

Capital decision: The deadline for the pre-capitalization of the capital is set to recover. In the case of a number of years, the number of capital plans of the year's harvest was decided at the budget year, the amount of which was paid, but not yet arranged for a recall to be transferred to the next year. It's a recovery.

7. The deadline for implementation and payment of capital investment.

a) The capital plan of the year granted to the completed volume was last recorded to the end of 30 April of the year after five plans; the period of capital planning payment was made to the end of June 30 of the year after five plans;

b) The duration of the execution and payment of capital:

-Over the course of 30 June the following year, the capital plan assigned to unused or used projects was not yet to be spent and canceled; except for the licensed cases authoritated to extend to next year (if any);

-The long-running capital shift of projects: after the end of the annual capital payment deadline (30 June the following year), the base on the implementation and payment of the capital of the student operations projects, at the recommendation of the investment holder of the projects. Subject matter (at the top of the first line b, paragraph 7 of this Article), the composite governing body, has the proposed text accompanying the confirmation of the State Treasury where the project opens account of the amount of capital paid to the end of 30 June next year to the Ministry of Finance. major (for the central budget projects) and the Chairman of the Provincial People ' s Committee, the central city-based city (for the projects of the local budget budget). method);

-Duration:

+ The long-term offer of the governing body is delayed by July 31 each year, which must specify the project name, capital plan of the year, the amount of capital paid to the end of 30 June next year, the number of recommended capital duration and payment, period of time. the length, the reason for stretching;

+ The recommended text base of the governing body, the Minister of Finance (for the central budget projects) and the Chairman of the Provincial People's Committee (for the local budget projects) to decide the category, the deadline of the investment projects permitted by the Ministry of Finance. The length,

+ The decision to determine the category, the deadline for extended projects that ends before August 30 annually;

On the end of August 30 of the following year, the unwritten cases of the competent authorities accepted the extension of the plan to the next year's budget.

-The deadline for capital payment lasts: no more than December 31 of the year after five plans. The other case was decided by the Prime Minister.

What? 6. Report Mode, Decision, Test

1,Report.

a) For the investors, the ministries and the provinces, the central city of the central city: implement the report regime by regulation at Decision No. 1. 52 /2007/QĐ-TTg April 16, 2007 of the Prime Minister on the Government of the Government Report implementation of the state investment plan, Digital Information 05 /2007/TT-BKH August 9, 2007, of the Ministry of Planning and Investment that issued reporting patterns and guidelines making the decision. 52 /2007/QĐ-TTg in terms of the reporting regime that implement the investment plan by the state budget capital.

b) For the State Treasury:

-execute the report mode according to the Ministry of Finance regulation;

-End of the year of planning, the State Treasury aggregate the amount of payment of capital investment reporting the regulatory financial agency under the regulation of state budget decisions;

-Over the year of planning, the State Treasury confirmed the number of payments in the year, the number of payments from the start to the end of the state budget for each project chaired by two times: to the end of January 31 next year and the end of June 30, 2018. After.

2. Investment Capital.

a) the investment capital investment:

The investment of capital investment annually pursues to the manual of the Ministry of Finance (now regulation in Private Information) 210 /2010/TT-BTC December 20, 2010 of the Ministry of Finance guidelines for investment capital investment decision-building underlying capital of the state budget by the annual budget period) and revised, complementary or substitution texts (if available);

b) Decision completion projects:

The decision to complete the project completed following the Finance Ministry ' s guidance on the project decision completed in the state capital source (now stipulated at No. 1). 19 /2011/TT-BTC 14/02/2011 of the Ministry of Finance guidelines for the completion of the completed project of state capital) and additional or alternative documents (if any);

The investment project develops forest development on forestry activities by individuals, households, nests, teams, residential communities, investment owners (or Board of Management) to report detailed accounting (mass-accounting) results of the project or project category. After all Sample 07 /BQTCT issued with this message. For projects with multiple forestry activities or forestry work items, depending on the scale, nature and duration of operations, the investment holder can implement the decision, the appraisal and approval of the investment capital decision for each operation, each of which has been published. Independence is completed into the exploitation of use at the request of a person who decides to invest. The value of the operation's decision-making, the forestry work is the volume of implementation under the bill and is obtained (including the support section from the state budget, the investment section of the organizations performing the forestry operation);

For investment protection and development investment projects (the so-called forestry investment project) is of course as a type of project consisting of multiple component projects or independent subprojects (which have decided to approve the project or economic report-building engineering). Separately, each component project or independent sub-project is made a decision, interrogated, and approved of the decision as an independent investment project in accordance with this Privacy. After the entire project is complete, the investment holder (or the investment holder in the case of a multi-component project of component projects) aggreging the results of the entire project report has the authority to approve; not the appraisal and approval of the decision again. Component projects or sub-projects have been investigated and approved by regulation;

For the part of the forestry activity the risk is due to the specified resistance by regulations at the Digital Decision. 73 /2010/QĐ-TTg On November 16, 2010, the Prime Minister's November 16, 2010, determines the amount of state budget that was damaged to aggregate a decision-making investment report considering the decision to process.

c)

Ministries, People ' s Committees of provinces (cities) are central to the central government, the financial body, the periodic state treasury, or the conduct of an examination of the investment owners, the contractor involved the project on the use of a response capital, the volume of the completed volume, the decision. accounting and policy-making, the state ' s development investment finance regime; and more.

The Financial Agency of Periodic or Periodic Checks of the State Treasury for the implementation of the investment payment regime.

Chapter III

THE ORGANIZATION.

What? 7. Responsibility, the powers of the relevant authorities

1. For the investment owner.

a) Perform the function, the task assigned by the regulation, reception, and use of the right capital, is correct and effective. The correct approval of the law on the investment financial management regime develops;

b) Self-responsible for the accuracy, legalization of the volume of execution and compliance with the rating, monefactor, envisage the work types of the approved authority; the quality of the work and the value offer payment; ensure the accuracy, center, etc. in fact, the legalization of the figures, documents in the filing provided to the State Treasury and the authorities of the State;

c) When there is a mass that is eligible for payment under contract, the process proceeds in time, full of payment records and recommended payment for the contractor over the time of the contract's regulation;

d) Based on the existing regulations of the Insurance Law, the Chair of Building Investment Purchase Insurance on investment projects;

The timely, full-time, full-time report for the agency to decide on investment and relevant state agencies; provides sufficient records, documents, regulations for the State Treasury and the Financial Authority to serve for the management and payment work of the country. Capital of the Treasury, the State Treasury, and the investment decision-making, the investment of the state capital; and the investment of the state;

e) regularly examination of the situation that implement the advance capital of the contractors, must first check, in and after the implementation of the capital for the contractors and ensure the return of the capital in accordance with regulation;

g) Implemonation of accounting practices according to the investment unit accounting regime; the investment capital decision under the current regulation. The end of the year of planning, the board of payments figures the capital payment capital of the year sent the State Treasury where the investor trades to confirm at 2 times: to the end of January 31 next year and the rest of the day 30 years later. Sample 08 /ĐCSLTT issued by this message ()

h) Being asked to pay capital when already qualified and ask the State Treasury to respond and interpret unsatisfied content in payment of capital;

2. State Treasury.

a) Control, timely capital payment, full time for the project when there is already sufficient condition and time specified;

b) There is a written opinion for the owner of the investment over payments of payment or rejection of payment, answering the entanging that the employer recommended in payment of capital;

c) The State Treasury only controls the payment on the basis of the documents provided by the investment holder and by the principle of the specified payment, not responsible for the accuracy of the volume, the valuation, the order, the quality of the work;

d) Be entitled to the owner of the investment provider of records, documents, relevant information to serve for the control of capital payment;

Regularly, the Board of Directors, the Board of Investment Management, and the Board of Investment Management, and the Board of Investment Management, the Project Management Board implemented the right to conduct a provision for the advance and recovery of the advance capital, in coordination with the investment holder who performed a repayment of capital checks to recover unusable or used non-purpose refunds;

e) Perform the reporting mode and the use of capital investment by the regulatory regime;

g) periodically and abruptly check out the investment topics on the implementation of the project, the acceptance of the regime, the investment finance policy of development, the management situation, the use of investment capital;

) The end of the year of planning, confirming the number of payments in the year, the number of payments from the start to the end of the state budget for each project by two times: to the end of January 31, next year and the end of June 30, the following year with the content model. 08 /ĐCSLTT issued with this message.

3. For the ministries, the industry and the People ' s Committee of the provinces, the district.

a) Guide, inspection, and the management of investments in the management scope implementation of investment planning, reception, and use of the right investment capital, true state;

b) Within the scope of the authority to be delivered, to enact the criteria, to determine the level of investment in accordance with the regulation and responsibility of the Government and the law of its decisions.

4. Department of Planning and Investment.

The presiding officer with the Department of Finance and the agencies involved in the current regulation, envisage the allocation of capital investment by the local government to present the Provincial People's Committee, the city of approval.

5. The Department of Agriculture and Rural Development.

The presiding officer co-ordinated with the construction agency that was to target the plan for the Protection of Protection and Development of the Forest attached to the annual capital plan UBND, the city of approval;

Planning to help UBND province, the city in directing, runs the investment owners who implement the plan to be delivered.

6. The Treasury Department.

-Coordinated with the Department of Planning and Investment Agency to investigate the allocation of capital investment, which regulates investment capital plans before the provincial headquarters, the city decided to hand over capital planning and staff to help UBND the province, the central city in the city. the direction of the direction, the executive order of the investment policy;

-Presided in coordination with related agencies to determine the decision by local projects to present the Provincial People's Committee, the city of approval.

-Execute the report mode in accordance with the rules.

7. Financial Room-Planning.

The plot helps UBND allocate plans and adjust investment capital plans due to the prescribed management district; implementing the project appraisal, the decision to determine the project's management of the management district to present the approval and aggregation of the district of the district. The situation is to implement the annual capital plan by regulation.

What? 8. Effect of execution

1. This message has been in effect since August 15, 2014. This information replaces the Digital. 172 /2011/TT-BTC On December 1, 2011, the Ministry of Finance provides for management, the payment of capital investment in building the forestry work of state budget capital.

2. During the execution process, if there is difficulty in the process, offer the units to reflect on the Ministry of Finance to review the amendment, the addition to the ./.

KT. MINISTER.
Chief.

(signed)

Xiaowen Chen